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Akuntansi untuk pemain sepak bola
Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. they have become a problem whether they appear in balance sheet or not. these human capital s have to fulfill asset definitions and recognition criteria. this paper highlights human capital reported in the united kingdom football industries have developed and yielded hundred billions pounds every year. they have also made football players become most important and most expensive in football clubs, with clubs paying regular large transfer fess in the transfer market to acquire players. FRS 10 accounting for intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assest. there are two main issues that will be analyzed in this paper. first, do football players fulfill the accounting criteria to be classified as assets of the football clubs? second if so how should they account for?.Printed Journal, baca ditempat
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| JAKI0101 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Depok: Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia |
|---|---|
| Edisi | - |
| Subjek | Aktiva tak berwujud Pemain sepak bola Klub sepak bola Biaya transfer |
| ISBN/ISSN | 18298494 |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |